Information Package / Course Catalogue
Taxation of Marketable Securities Incomes
Course Code: BFN532
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The course aims to an overview types of securities , their income and the principles of taxation of these revenues.

Course Content

In this course, it is taught that basic definitions and legislation on matters relating to securities and their income.

Name of Lecturer(s)
Lec. Şaban ERTEKİN
Learning Outcomes
1.Programme Outcomes MME:Method of measurement & Evaluation
2. Recognizing money and capital markets.
3. Listing security types.
4. Summarising the stock exchange transations.
5.Classifying the investor's delusions.
Recommended or Required Reading
1.Menkul Kıymet Gelirlerinin Vergilendirilmesi, Uğur Doğan, TURMOB Yayınları, 2013.
2.Menkul Kıymetlerin Vergilendirilmesi, Ahmet Erol, A. Ercan Yıldırım, Bursa Teknik Kitabevi, 2001.
3.Menkul Kıymet Gelirlerinin Vergilendirilmesi, Erdem Ateşağaoğlu, Legal Yayınevi, 2006..
Weekly Detailed Course Contents
Week 1 - Theoretical
Definition and Characteristics of the Securities
Week 2 - Theoretical
Acquisition of time Securities' Income
Week 3 - Theoretical
Overview of Types of Securities
Week 4 - Theoretical
Stocks
Week 5 - Theoretical
Bonds
Week 6 - Theoretical
Eurobonds
Week 7 - Theoretical
Commercial papers
Week 8 - Theoretical
Midterm
Week 9 - Theoretical
Asset and Mortgage- Backed Securities
Week 10 - Theoretical
real estate certificates
Week 11 - Theoretical
Evaluation of Securities' Income
Week 12 - Theoretical
The taxation of dividends
Week 13 - Theoretical
The taxation of full liability and taxpayer natural people
Week 14 - Theoretical
The taxation of full liability and taxpayer legal entities
Week 15 - Theoretical
revaluation gain
Week 16 - Final Exam
final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination110111
Final Examination115116
TOTAL WORKLOAD (hours)125
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
OÇ-1
4
4
2
4
3
4
2
4
5
OÇ-2
3
4
5
4
3
4
3
4
3
OÇ-3
4
3
4
3
4
3
5
3
4
OÇ-4
3
4
3
4
3
4
5
4
3
OÇ-5
5
4
3
4
3
4
3
4
3
Adnan Menderes University - Information Package / Course Catalogue